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BUSINESS INFORM №8-2018

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1

Section: Economic Theory
UDC 330.837:657]:339.922
Protsenko O. L., Kryvoruchko M. Y.
The «Theory of Idle Class» by T. Veblen as the Basis of Institutional Approach to the Problem of Professional Accounting Judgment in the Context of European Integration (p. 8 - 12)

The article is concerned with analysis of the «theory of idle class» by T. Veblen as methodological basis of institutional approach to professional accounting judgment in the context of European integration. In the course of the research the «theory of idle class» by T. Veblen was analyzed from the standpoint of formation of the dominant worldview, also the interrelation between it and the multivariance in accounting had been determined. The used methodological approach provided to formulate the assumption about the animistic nature of influence of multivariance on the accounting profession, this influence will be intensified in implementation of the International Standards of Financial Reporting (IFRS), which accompanies integration processes.
Keywords: «theory of idle class», institutional approach, professional accounting judgement, European integration, IFRS.
Tabl.: 1. Bibl.: 12.

Protsenko Oleksandr L. – Candidate of Sciences (Biology), Associate Professor, Deputy Director, Cherkasy State Business College (243 V. Chornovola Str., Cherkasy, 18028, Ukraine)
Kryvoruchko Mykhailo Yu. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Finance, Cherkasy State Business College (243 V. Chornovola Str., Cherkasy, 18028, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Protsenko, Oleksandr L., and Kryvoruchko, Mykhailo Yu. (2018) “The «Theory of Idle Class» by T. Veblen as the Basis of Institutional Approach to the Problem of Professional Accounting Judgment in the Context of European Integration.” Business Inform 8:8–12.


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